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SASB Standards and the Swiss Army knife: investors tell ISSB to 'MacGyver' its way forward
03 January 2024New investor feedback suggests that SASB and the 'all-in-one' IFRS S1 is a Swiss Army knife that the ISSB can use to 'MacGyver' a plan for its agenda priorities. No need for an arsenal of thematic standards, investors mull.
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Accountants on the front line of whistleblower protection
28 December 2023The crucial role of finance professionals in ensuring whistleblowers are protected from harm
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Implementing Scope 3 accounting at Caterpillar
27 December 2023CFO Andrew Bonfield outlines how accounting methodologies have been introduced for measuring and reporting indirect emissions
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UK rolls out second phase of public sector TCFD reporting
20 December 2023Treasury consulting on application guidance for climate-related metrics and targets, setting out disclosure requirements for central government bodies
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NGOs push back against sectoral ESRS delays
19 December 2023Arguing proposal would increase burden on companies and lead to less comparable disclosures
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ESRS and GRI - what differences remain?
19 December 2023Interoperability Index highlights 50 discrepancies between the impact disclosures in both sets of standards
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ISSB sent back to drawing board on implementation guide
19 December 2023Publication of guide delayed by five months
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EU reaches political agreement on CSDDD
15 December 2023Trilogue negotiations concluded, with partial carve-out for finance sector
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E-Liability: Introducing a new approach to carbon accounting
14 December 2023Robert Kaplan and Karthik Ramanna outline their proposed method of applying financial accounting rigor to emissions reporting
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Last push to strengthen due diligence in finance sector ahead of CSDDD Trilogue
13 December 2023NGOs and civil society organisations have urged the EU to include the financial sector in the scope of the Due Diligence Directive, after pushback from member states
